The appellant has not been complied with the proviso of the Rule 23 of CGST Rules, 2017. Therefore, in view of this I am of the opinion that the cancellation of registration of appellant may not be considered for revocation. Accordingly, I reject the appeal of the appellant.
Section 29 and 30 of the CGST Act — Revocation of Cancellation of Registration — The appellant’s registration was cancelled due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration was also rejected due to non submission of reply to the SCN dated 22.10.2020. The appellant filed appeal against impugned order on the ground that (i) the appellant filed application for revocation of cancellation of registration on 30.09.2020 within extended time limit enhanced by the department after paying the due taxes and filling of pending returns till the date of cancellation registration. The authority observed that in terms of second proviso of amended vide Notification No.52/2020- CT dated 24.06.2020 late fee is waived for the period July-2017 to January-2020 if the registered person furnish the returns between period from Ist July 2020 to 30th day of September- 2020. The appellant has filed his GSTR-1 and GSTR 3B on 30.09.2020. Further, the appellant has not filed return upto June-2020 whereas, the benefit of notification with regard to waiver of late fee has been given in the said notification upto January-2020 only. The appellant did not deposit late fee for the period January-2020 onwards and accordingly not complied with the proviso of the Rule 23 of Rules, 2017. Therefore, the cancellation of registration of appellant may not be considered for revocation.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.
The appellant has not been complied with the proviso of the Rule 23 of CGST Rules, 2017. Therefore, in view of this I am of the opinion that the cancellation of registration of appellant may not be considered for revocation. Accordingly, I reject the appeal of the appellant.
Section 29 and 30 of the CGST Act — Revocation of Cancellation of Registration — The appellant’s registration was cancelled due to non filing of returns for a continuous period of six months. The application for revocation of cancellation of registration was also rejected due to non submission of reply to the SCN dated 22.10.2020. The appellant filed appeal against impugned order on the ground that (i) the appellant filed application for revocation of cancellation of registration on 30.09.2020 within extended time limit enhanced by the department after paying the due taxes and filling of pending returns till the date of cancellation registration. The authority observed that in terms of second proviso of amended vide Notification No.52/2020- CT dated 24.06.2020 late fee is waived for the period July-2017 to January-2020 if the registered person furnish the returns between period from Ist July 2020 to 30th day of September- 2020. The appellant has filed his GSTR-1 and GSTR 3B on 30.09.2020. Further, the appellant has not filed return upto June-2020 whereas, the benefit of notification with regard to waiver of late fee has been given in the said notification upto January-2020 only. The appellant did not deposit late fee for the period January-2020 onwards and accordingly not complied with the proviso of the Rule 23 of Rules, 2017. Therefore, the cancellation of registration of appellant may not be considered for revocation.
Held that:- The Hon’ble authority rejected the appeal filed by the appellant.